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Materias / palabras clave: Social Sciences: Finance

The purpose of the study is to provide a scientific rationale and develop an institutional and methodological model of tax compliance as an instrument for integrating accounting systems, tax reporting, and public financi...

This study critically examines the Kansai Airports Group’s 44-year Public-Private Partnership (PPP) monopoly-type concession encompassing Kansai International (KIX), Osaka Itami (ITM), and Kobe (UKB) airports. The rese...

Traditional finance explains stock prices and portfolio choice through market efficiency and rational investors. A growing body of evidence, however, shows that psychological biases and emotions systematically affect how...

The transformation of Ukraine’s financial ecosystem has become a defining process in the country’s adaptation to the turbulent geopolitical, economic, and technological environment of recent years. The study aims to ...

RESUMO O presente trabalho examina os desafios e possibilidades do pré-sal e o papel da Petrobras, no sentido de conciliar as expectativas geradas quanto ao seu potencial de transformação social no Brasil. Para tanto,...

Green finance is an important tool that would help in reducing environmental degradation and promoting sustainable development as a means of reducing the burning socio-economic challenges inherent in rapidly urbanizing n...

Purpose - The development of Islamic finance has made many Indonesia sharia companies register themselves as part of the Indonesia Sharia Stock Index (ISSI). The government always encourages sharia economic growth that u...

This study examines whether meeting widely discussed household financial-asset benchmarks is associated with lower anxiety about life after age 65 in Japan. Although previous research links financial conditions and retir...

The increasing complexity of global financial systems has necessitated the adoption of more efficient and transparent mechanisms for combating money laundering (AML). Blockchain technology, with its decentralized, immuta...

Abstract Background Micro‐, small‐, and medium‐sized enterprises (MSMEs) account for the vast majority of firms in most economies, particularly in developing nations, and are key contributors to job creation and gl...

The capability of the bonds market to channel savings to investors plays a significant role in promoting aggregate output.  However, some recent studies argue that the connection between bond market development and econ...

Este artigo compara as trajetórias de jovens estudantes das camadas populares e médias do Rio de Janeiro, visando entender os processos de autonomia parental. Para a maioria deles, os estudos universitários estão ass...

Abstract As global efforts to address climate change continue, digital assets such as regenerative finance (ReFi) and renewable energy tokens are gaining attention in the context of financing decarbonization and clean en...

Abstract This study investigates whether machine learning effectively processes high-dimensional data, a challenging task for traditional predictive models, to optimize portfolio strategies. Using daily data from Decembe...

Abstract The pressing demand for decarbonization within the context of economic development has generated substantial opportunities for the rapid growth of renewable energy. Consequently, further research is essential to...

Fil: Daher, Antonio. Pontificia Universidad Católica de Chile. Instituto de Estudios Urbanos y Territoriales; Chile. Las políticas poscrisis de austeridad fiscal, servicio de deuda y competitividad, involucran alta mov...

The use made of the public Money must be strictly checked, the public finances being by their nature a subordinate administration. For the completion of the aim set by the giving in of accounts, all accountancy and even ...

This paper examines legal rules covering protection of corporate shareholders and creditors, the origin of these rules, and the quality of their enforcement in 49 countries. The results show that common‐law countries g...

Fil: Caravaca, Inmaculada. Universidad de Sevilla; España. Las intensas transformaciones socioeconómicas y espaciales ocurridas durante las últimas décadas del siglo XX hicieron necesarias nuevas claves para explicar...

Fil: Ilari, Sergio Raúl. Universidad Nacional de Quilmes. Centro de Estudios e Investigaciones; Argentina. Fil: Ilari, Sergio Raúl. Universidad Nacional de Luján. Departamento de Ciencias Sociales; Argentina. Este tra...

It is a guide to the first part of his book on "Introduzione alla Finanza", in which the author infers that finances could not be understood without a through knowledge of Economics, this one determining the laws which g...

La globalización neoliberal y el proceso de financiarización económica han provocado importantes transformaciones en la producción del espacio, la estructura socioeconómica y laboral, la gestión pública y la organ...